This paper investigates the association of corporate reporting and executive network centrality, which measures an executive’s relative position in a massive network consisting of outside corporate leaders. I find that high-centrality chief executive officers (CEOs) and chief financial...

This study examines voluntary disclosure after successful technological innovations and the associated cost of equity capital (COEC) consequences. We find that firms with successful technological innovations, proxied by economic and scientific values of patents, are more likely to voluntarily...

We construct four voluntary disclosure and two mandatory disclosure measures for 260,880 firm-quarters from 2005 through 2016 using 8K data. The first voluntary disclosure measure is the count of 8Ks, a proxy used in prior studies. The second and third voluntary disclosure measures are the count...

This study investigates how to incentivize financial regulators to prevent regulatory inaction. Using the 2018 China Banking and Insurance Regulatory Commission merger as a quasi-natural experiment, we use a DID model to empirically measure the impact of political promotion incentives on banking...

The paper investigates the intergenerational transmission of divorce in China with the data from The China Health and Retirement Longitudinal Study (CHARLS). The empirical results show that parental divorce increases the odd ratio of children's divorce significantly by 104.12% in complementary...

This paper examines the effects of controlling shareholders on corporate fraud. Using a sample of Chinese listed firms for 2004-2019, we find that the absence of an ultimate controlling shareholder increases the risk of corporate fraud. We use an instrumental variable approach to alleviate the...

Microcapsules may be viable carriers in sustained-release delivery system for pesticides due to their attractive core structures and diverse wall materials. However, previous research on microcapsules loaded with fat-soluble pesticides was mainly concentrated on the single shell and core...

At present, freshwater resources are scarce, and printing and dyeing wastewater are the main freshwater pollution sources. To purify dye wastewater, nanofiltration membrane technology was developed. This study developed a new nanofiltration membrane by mixing a ultra-thin α-Co(OH)2 nanosheets...

Through first-principles calculations, we investigate in detail the electron-optical properties of the 2D WSe 2 /BP van der Waals (vdW) heterostructures by applying electric field and biaxial strain. The results show that 0.77eV bandgap and Type-II band alignment are formed at the WSe 2 /BP vdW...

This study explores aspects of chief accounting officers (CAOs), a relatively new corporate executive title that firms add to C-suites. We provide descriptive data on CAO attributes and examine the determinants of CAO appointment and their role in corporate disclosure. Our results suggest that...